用好新《会计法》治理会计信息失真

Implement the New "Accounting Laws"Eliminate the Loss of Reliability on Accounting Information

会计信息失真有其诸多内因,包括会计系统自身的局限性、会计制度建设滞后和实施机制不健全等,深刻分析这些内因,以找到治理的良方是我国会计界的一项重要任务。新《会计法》为治理会计信息失真提出了相应对策,它的颁布实施对治理会计信息失真具有重大意义。

There are many internal causes for the loss of reliability on accounting information, including the limitations of accounting system, the setbacks of its construction and the imperfection of the executive mechanism in practice, etc. Therefore, it is an important task for the accountancy circles to work out an effective remedy by deeply analyzing these causes. The newly-made Accounting Laws puts forward some measures to cope with the problem. In this case, its promulgation and implementation are of great significance in eliminating the loss of reliability on accounting information.